Code of Ethics - CPA ASSOCIATIONS R.O.C.(TAIWAN)

The CPA Act authorizes the NFCPAAROC to set ethical requirements in R.O.C. The functional committee of NFCPAAROC for professional ethics is NFCPAAROC Ethics Code Committee (ECC). ECC stipulates the Norm of Professional Ethics for Certified Public Accountant of the Republic of China (NFCPAAROC Code) referring to the materials of the International Federation of Accountants (IFAC) and the legislative spirit of CPA Act so that members may have referring guidelines in their practice.